New Quality Productive Forces Empowering Digital Taxation Governance: Driving Mechanisms, Internal Logic, and Implementation Pathways

Abstract

With the development of the digital economy, new quality productive forces have been formed based on technological innovation, data empowerment and industrial transformation, and thus the form of tax administration is also changing. This paper studies the reasons for the development, internal logic and implementation path of New Quality Productive Forces in the construction of digital taxation governance. Based on the above research, the three main reasons for this are technology, data and industry. The above forces have changed the concept of government from "administration" to "governance", used technology to achieve "intelligentisation" instead of "informatisation", altered the business process from "digitisation" to "digital transformation", and changed the form of governance from "single-subject governance" to "collaborative governance". First, the integration of factor empowerment, process reengineering, precision services, governance collaboration and institutional adaptation should be achieved. Thus, the three dimensions of the implementation path in this paper are technological integration, institutional innovation and organisational talent development. Build a smart tax collection platform, strengthen relevant laws and regulations, cultivate interdisciplinary talents, etc.; all of these aim to improve the modernisation level of tax administration and promote the development of the digital economy.